1.audit 审计 @^Mn
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2.attestation 鉴证 r&}fn"H!
3.credibility 可信赖程度 *Dh.'bB!
4.audit of financial statements 财务报表审计 &IT'%*Y:V
5.agreed-upon procedures 执行商定程序 {xEX_$nv
6.high levels of assurance 高水平保证 PZLW yp
7.compilation 编制 AEPgQ9#E
8.reliability 可靠性 ""D rf=]
9.relevance 相关性 dp)lHBV
10.professional skepticism 职业谨慎 F
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11.objectivity 客观性 ( 4ow0} 1
12. professional competence 专业胜任能力 TW3:Y\ p
13.Senior/CPA-in-charge 项目经理 cJ]`/YJ
14.audit engagement letter 业务约定书 -# <,i '
15.recurring audit 连续审计 z &<Rx[
16.the client 委托人 m>:%[vm
17.change CPA 更换注册会计师 ,wO5IaV
18.the existing CPA 现任注册会计师 Km+29
19.the successor CPA 后任注册会计师 >ID 3oi
20.the preceding CPA前任注册会计师 xO1d^{~^^
21.issue the audit report 出具审计报告 e-qr
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22.expert 专家 pe , c
23.the board of directors 董事会 dUb(C1h
24.knowledge of the entity‘ s business 了解被审计单位情况 "j$}'uK <
25.assess material misstatement risks评估重大错报风险 wk9tJ#}
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 W \} VZY
27.a general knowledge of —— 初步了解―――的情况 xR #hU;E}
28.a more knowledge of—— 进一步了解的情况 )QBsyN<x6
29.the prior year‘s working papers 以前年度工作底稿 DVTzN(gO*~
30.minutes of meeting 会议纪要 DMf^>{[
31.business risks 经营风险 s\7|b:y&
32.appropriateness 适当性 3M1(an\nW
33.accounting estimate 会计估计 r{%NMj
34.management representations 管理层声明 B|, 6m 3.
35.going concern assumption 持续经营假设 }O1F.5I1
36.audit plan 审计计划 'c &Bmd40
37.significant audit areas 重点审计领域 <V6#)^Or
38.error 错误 Fof_xv9
39.fraud舞弊 oAvJ"JH@i
40.modified or additional procedures 修改或追加审计程序 Wc,8<Y'
41.misappropriation of assets 侵占资产 cK-!Evv
42.transactions without substance 虚假交易 ,{oP`4\Lm
43.unusual pressures 异常压力 H>DJ-lG(
44.the suspected noncompliance 涉嫌存在违法行为 e6F:['j
45.materialiy 重要性 R
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46.exceed the materiality level 超过重要性水平 m};_\Db`
47.approach the materiality level 接近重要性水平 3\(s=- vh
48.an acceptably low level 可接受水平 Zfb:>J@h6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Ok:@ F/ v
50.misstatements or omissions 错报或漏报 A<TJ3Jp]
51.aggregate 总计 }kOhwT8sI
52.subsequent events 期后事项 F `u{'w:Hv
53.adjust the financial statements 调整财务报表 P@5^`b|
54.perform additional audit procedures 实施追加的审计程序 W _DO8n X
55.audit risk 审计风险 3_ zI$Z
56.detection risk 检查风险 pp{);
57.inappropriate audit opinion 不适当的审计意见 uWf se19
58.material misstatement 重大的错报 G*"N}M1)
59.tolerable misstatement 可容忍错报 Q z/pz_}
60.the acceptable level of detection risk 可接受的检查风险
